---

NOTICE OF ASSESSMENT NOT RECEIVED. CAN I APPEAL?

TAX COURT SETS FOUR-STEP PROCESS FOR GETTING NOTICES OF OBJECTION BACK ON TRACK

Download a PDF copy of this Blog here.

When it comes to filing a Notice of Objection (an “Objection”) in respect of a Notice of Assessment (an “NOA”) for GST/HST or income tax matters – or many other matters involving federal taxes – most taxpayers will know that they generally have a 90-day window to file that Objection.

What some may not fully appreciate is that the 90-day filing window generally runs from the date the NOA is “sent”. A unique issue can therefore arise where the taxpayer does not actually RECEIVE the NOA on time and only becomes aware of it AFTER the 90-day window has come and gone.

In this Tax Appeal Series Report, we review the four-step process set out by the Tax Court of Canada for dealing with situations like this.

Ducharme Estate v. The King (2026 TCC 150)

In Ducharme Estate, the Estate filed Objections more than two years after the dates shown on the NOAs. The Estate argued that the Objections were nevertheless valid because the NOAs had not actually been mailed to it at the earlier time asserted by the CRA, and it only became aware of them much later.

The CRA took the position that the Estate’s Objections were filed outside the statutory deadline and were therefore invalid. Because a valid Objection is a prerequisite to appealing to the Tax Court, the CRA brought a motion to quash the Estate’s appeal.

The Four-Step Test for Disputed Mailing

The Tax Court dismissed the CRA’s motion to quash the Estate’s appeal. In reaching that conclusion, the Court applied a four-step process for addressing situations where a taxpayer disputes whether an NOA was properly mailed:

1. Step 1: The taxpayer must assert that the NOA was not mailed, including where it was not received or mailed to the wrong address;
2. Step 2: The CRA must prove, on a balance of probabilities, that the NOA was mailed to the proper address on file;
3. Step 3: If CRA proves mailing, the NOA is presumed to have been mailed on the date shown on it, subject to rebuttal by the taxpayer;
4. Step 4: Once the mailing date is established, the NOA is deemed to have been received on that date, regardless of actual receipt.

The Court found that the CRA had not proven that the NOAs were mailed at the earlier time asserted, despite evidence that the NOAs had been printed.

Takeaway

Ducharme Estate confirms that the objection deadline does not necessarily turn solely on the date shown on an NOA. Where a taxpayer can credibly put mailing in issue, the Tax Court applies a four-step process, under which the CRA may be required to prove that the particular NOA was actually mailed to the proper address.

Taxpayers who become aware of an NOA only after the apparent objection deadline has passed should consider whether the mailing date can be challenged before assuming that their objection or appeal rights have been lost. This also puts the onus on taxpayers to ensure that their correct mailing address is on file with the CRA.

For help with Tax Objections and Appeals, please click here.

For an updated Index of our Tax Appeals Series, click here.